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All Journal Proceeding International Conference on Information Technology and Business Jurnal Bisnis Darmajaya Jurnal Bisnis dan Manajemen (JBM)
Reva Meiliana
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH PELAKSANAANPEMERIKSAAN PAJAK DAN PENERAPAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP DI WILAYAH KOTA BANDAR LAMPUNG Indri Erani; Reva Meiliana
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.092 KB) | DOI: 10.30873/jbd.v2i1.617

Abstract

The purpose of this research is to empirically demonstrate the influence of the implementation of tax audit and tax penalties application on corporate tax payers compliance at KPP regional offices in Bandar Lampung. The variables in this research consisted of the dependent variable corporate taxpayers compliance (Y) and the independent of variables, tax audit (X1) and tax penalties (X2).The population of this research is functional tax officials and tax inspectors listed in KPP regional offices in Bandar Lampung as 48 tax employees. The sample was taken by purposive sampling method that was as 45 tax officials. Method of data collection was structured questionnaires, and method of analysis of this research is multiple regression. The validity test were performed using an analysis of product moment and calculations using SPSS version 20.The results of this research are that the implementation of tax audit and application, tax penalties have an effect on corporate taxpayers compliance at KPP regional offices in Bandar LampungKeywords:tax audit, tax penalties, corporate taxpayers compliance
Improving Financial Performance to Social Disclosure of Sharia Bank Performance Based on Islamic Social Reporting Index Delli Maria; Reva Meiliana
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to examine the role of Social Banking Performance Disclosure to improve the financial performance of sharia banks. This study uses a sample of Sharia Commercial Banks in Indonesia that publishes annual report. Hypothesis testing using simple regression with 95% confidence level. The main variables used in this study consist of six disclosure themes with ISR index, ie funding and investment, products and services, employees, community, environment, and corporate governance. The results of this study indicate the Disclosure of Funding and Investment, Products and Services, Employees and Society has no effect on the Financial Performance of Sharia Commercial Banks in Indonesia. While the disclosure of the Environment and the Manpower Statement of the Company has a significant and significant impact on the Financial Performance of Sharia Commercial Banks in Indonesia.Keywords: Bank Syariah Financial Performance, and Islamic Social Reporting Index.
The EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK : THE ROLE OF MORAL REASONING AS A MODERATION VARIABLE Dian Mustika; Nolita Yeni Siregar; Reva Meiliana; Rieka Ramadhaniyah
Jurnal Bisnis dan Manajemen (JBM) Vol 19 No 2 (2023): JBM Vol 19 (2023): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v19i2.1474

Abstract

Implementation of regional autonomy based on Law no. 32 of 2004 had a significant impact on the procedure for preparing the Regional Revenue and Expenditure Budget (APBD). A performance-based budgeting system enables local governments to identify and define performance indicators that are relevant to local conditions, so that budgeting can focus more on achieving the expected results. However, problems arise when the involvement of various parties increases in the budget preparation process. This study aims to analyze the effect of budgetary participation on budgetary slack in the management of the district government budget. South Lampung by using the role of moral reasoning as a moderating variable. This research is a quantitative research with a survey method using a questionnaire as a data collection medium which is distributed directly to apparatus directly involved in district budgeting. South Lampung. Sampling using purposive sampling, and obtained as many as 53 participants. The method of data analysis and hypothesis testing used is Structural Equation Modeling (SEM) using the WrapPls 7.0 software analysis tool. The results of this study indicate that budgetary participation has a positive effect on budgetary slack in district government budget management. South Lampung, On the other hand, the role of moral reasoning is proven to be able to moderate the relationship between budgetary participation and budgetary slack.
Co-Authors Delli Maria Dian Mustika Indri Erani Nolita Yeni Siregar Ramadhaniyah, Rieka