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Journal : JIMEKA

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN ACEH BESAR wardani, raudhatun; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Land taxes and rural and urban buildings (PBB P2) are among the most important local taxes that have the potential to increase local revenues. The purpose of this study is to determine the level of effectiveness of tax revenue earth and rural and urban buildings and how much contribution to the original revenue area in Aceh Besar District. The method of analysis used in this study is descriptive analysis method where by collecting data for the next descripted and processed. The results of this study indicate that the level of effectiveness of PBB revenues P2 in the Greater Aceh district increases every year with the same target setting every year. The contribution of PBB P2 to local own revenues has increased and decreased, by 2015 increasing by 2.21% from the previous year which was only 2.06% and categorized very less, in 2016 its contribution even decreased to 1.96% is still categorized very less. It is hoped that the government will do socialization by pairing banners notices that the SPPT has been issued and can be taken in a place that has been shown such as Keuchik office so that the public can see and be motivated to pay tax
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Fitriana, Nurul; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence. Keywords Leverage, Accruals Cash Flow and Earnings Persistence.