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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 Jurnal Riset Akuntansi Politala Journal Of Business, Finance, and Economics (JBFE) Jurnal Literasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Maryono Maryono
Universitas Stikubank (UNISBANK) Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG Dian Krisbianti; Maryono Maryono
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.359

Abstract

The number of motorized vehicles in the city of Semarang increased by 129,800 units from 1,382,434 units in 2020 to 1,512,234 units in 2021. Local tax revenue could increase with the compliance of taxpayers in paying taxes. The research aims to examine the variables influencing taxpayers' compliance with motor vehicle tax payments, specifically in the city of Semarang. Primary data was collected through a questionnaire distributed via Google Forms. The data collection technique was adjusted to the source of the data, and the questionnaire was distributed to respondents online through a provided link. The sampling technique was based on convenience, targeting individuals who met the researcher and fulfilled the predefined criteria, such as owning a motorized vehicle, being registered at the Semarang city tax office (samsat), and having used the E-Samsat service to pay motor vehicle taxes. The researcher used SPSS 22 as a tool for multiple linear regression analysis in the study. Based on the processed data, the researcher found that the tax knowledge variable has a positive influence on taxpayers' compliance. However, the variables of education level and the implementation of E-Samsat showed no significant impact on taxpayers' compliance.
Faktor-Faktor yang Berpengaruh terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Purbalingga Ita Sri Hastuti; Maryono Maryono
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.360

Abstract

The Land and Building Tax is a fiscal levy imposed by the government on the ownership or utilization of land and buildings. As a primary source of income for local governments, this tax plays a crucial role in supporting various development programs at the local level. Therefore, the aim of this research is to analyze the factors influencing taxpayers' compliance in paying land and building taxes. The research involves taxpayers who own properties such as land and buildings in Purbalingga Regency, totaling 620,626 individuals as the population for this study. The sampling process was conducted using the random sampling technique, with a sample size of 100 taxpayers calculated using the Slovin formula. The research data is primary and obtained through the direct distribution of questionnaires to respondents. To analyze the data, the Multiple Linear Regression method was employed with the assistance of SPSS software version 25. The results of this research indicate that variables such as income, level of education, and tax penalties do not have an impact on the level of taxpayers' compliance with land and building taxes in Purbalingga Regency. On the contrary, it can be concluded that tax knowledge has a positive and significant influence on taxpayers' compliance in paying land and building taxes in Purbalingga Regency.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Frizka Dwi Hastini; Maryono Maryono; Achmad Badjuri
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.367

Abstract

The objective of this inquiry is to scrutinize the extent to which board size, institutional ownership, audit committees, and corporate magnitude influence the fiscal performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This examination incorporates a sample of 248 firms selected through a purposive sampling technique. The study employs multiple linear regression analysis to evaluate the data. The findings of this assessment indicate that institutional ownership and corporate magnitude exert a significantly positive effect on financial performance, whereas board size and audit committee presence bear no substantial influence on financial outcomes
Co-Authors Achmad Badjuri 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 Dian Krisbianti Diki Putiarawati Ferina Intan Lutfia Frizka Dwi Hastini Giovany Wibowo Hendri Darmawan Setiyo Budi Indira Djanuarti Inna Indaryani Ita Sri Hastuti Mahardika Hillary Dwinda Fatmawati Nurhana - - Pancawati Hardiningsih Selina Dila Profita Shinta Kristanti Sri Sudarsi Suci Valiani Mumpuni Triyastuti Handayani Wida Alimah Azzah Widya Vinda Indriyasari