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All Journal Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMPER (Jurnal Ekonomi Manajemen Perbankan) The International Journal of Business Review (The Jobs Review)
Hilda Purnamawati
Universitas Sangga Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK. Nawangsasi, Yuli; Nasrudin, Inayati; Purnamawati, Hilda
Jurnal ASET (Akuntansi Riset) Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i2.9235

Abstract

Abstract Annual personal income tax return  reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable  to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and  through Directorate General of Taxation’s website. The data was the registered  annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I.  The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing.  ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan  kepatuhan Wajib Pajak  Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak.  Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I.  Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah  penerapan  SPT online (E-Filing) dibandingkan sebelumnya. 
COMPLIANCE OF MICRO SMALL MEDIUM ENTERPRISE TAX PAYERS TO GROSS REGIONAL DOMESTIC PRODUCT Nawangsasi, Yuli; Nasrudin, Inayati; Purnamawati, Hilda
The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i2.12885

Abstract

Increasing the number of Micro Small and Medium Enterprise local government of Bandung is a potential source of income from the local tax sector to increase development an economic city of Bandung. This research is to describe the role of tax payer compliance rate on Micro Small and Medium Enterprise to increase the Gross Regional Domestic Product as measured by the increase government expenditures of finance development of Bandung city during period 2013 – 2016. The method of study is descriptive verificatif by using the analytical tool Two Stage Least Square. The result of the analysis indicates that compliance of micro enterprise tax payers will impact to increase the gross regional domestic product through the increased government expenditures sourced from local tax revenues.
Pengaruh Laporan Arus Kas Terhadap Tingkat Likuiditas (Studi Kasus Pada Lembaga Pembiayaan Di Bursa Efek Indonesia 2013-2017) Yogi Atmadijaya; Hilda Purnamawati; Iyan Sukiman
Jurnal Ekonomi Manajemen Perbankan Vol 2, No 1 (2020): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.313 KB) | DOI: 10.32897/jemper.v2i1.269

Abstract

The research method used is a quantitative method with cuantitavie descriptive. The population in this study were all publicly listed companies listed on the Indonesia Stock Exchange in 2013-2017, the sampling technique used was purposive sampling and the samples taken were 12 financial institutions. The data analysis technique in this study is panel data regression analysis usingEviews. The test results show that in 2013-2017 the development of cash flows in 12 financial institutions fluctuated, with the highest average occurring in 2015. The development of the level of liquidity in 12 financial institutions tended to fluctuate with the highest liquidity level was 2014 Danasupra Erapacific Tbk. Partially cash flows from operating activities have a significant effect on the level of liquidity of financial institutions in 2013-2017. Partially the cash flows from investment activities have no significant effect on the level of liquidity of financial institutions in 2013-2017. Partially cash flows from funding activities have a significant effect on the level of liquidity of financial institutions in 2013-2017. Simultaneously, cash flows that feel from operating, investing and funding activities have a significant effect on the level of liquidity of financial institutions in 2013-2017 with a magnitude of influence of72.7%
PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Yulisa Ermanda; Hilda Purnamawati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 1, No 2 (2017): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.001 KB) | DOI: 10.32897/jsikap.v1i2.58

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap kinerja keuangan perusahaan perbankan di Bursa Efek Indonesia sehingga dapat memberikan penjelasan bahwa kinerja keuangan perusahaan dipengaruhi oleh corporate governance, dalam hal ini adalah komposisi dewan komisaris independen, jumlah dewan direksi dan kepemilikan institusional. Penelitian ini menggunakan metode penelitian asosiatif untuk mencari hubungan antara satu variabel dengan variabel lain, sedangkan teknik pengambilan sampel yang digunakan adalah teknik purposive sampling, sehingga diperoleh sampel 27 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Hasil penelitian menunjukan bahwa corporate governance berpengaruh secara simultan terhadap kinerja keuangan perusahaan, sedangkan secara partial corporate governance dalam halkomposisi dewan komisaris independen tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan; corporate governancedalam hal jumlah dewan direksi tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan dan corporate governance dalam hal kepemilikan institusional berpengaruh secara signifikan terhadap kinerja keuangan perusahaan. 
Co-Authors Inayati Nasrudin Iyan Sukiman Yogi Atmadijaya Yuli Nawangsasi Yulisa Ermanda