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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota Fice Handayani; Bachtiar Bachtiar; Nur Khomariah
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.338

Abstract

The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others
Pengaruh Gender, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Menjadi Akuntan Publik pada Mahasiswa Akuntansi Sekolah Tinggi Ilmu Ekonomi Balikpapan Fice Handayani
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 5, No 2 (2021): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v5i2.1126

Abstract

This study aims to prove whether gender, financial rewards and labor market considerations affect career interest in becoming a public accountant for accounting students at the Balikpapan College of Economics.The analytical tool used in this research is Multiple Linear Regression. Financial rewards and labor market considerations affect career interest in becoming a public accountant for accounting students at the Balikpapan College of Economics, and among the two variables the most dominant is financial rewards with a higher tcount value. greater than the value of t table (2.908> 1.992). and the sig value. 0.005 <0.05. For the gender variable, it shows that there is no influence on the interest in a career as a public accountant for accounting students at the Balikpapan College of Economics, where the results show that tcount (-1.199) is smaller than t table (1.992) with a sig value. 0.234 is greater than the specified significance of 0.05. Keywords: Gender,    Financial  Rewards, Labor    Market  Considerations,       Career   Interest to Become A Public   Accountant
Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kota Balikpapan Fice Handayani; Dina Mustika Sari; Adea Yuniarti
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.14

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah Kota Balikpapan. Faktor-faktor yang diteliti antara lain sistem pengendalian intern, Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan kompetensi sumber daya manusia. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) Kota Balikpapan. Jumlah kuesioner yang diolah dalam penelitian ini sebanyak 51 responden yang dikumpulkan dari 18 lokasi penelitian berupa dinas-dinas daerah yang berada di lingkup Organisasi Perangkat Daerah (OPD) Pemerintah Kota Balikpapan. Analisis data menggunakan metode statistik deskriptif, regresi linear berganda dan uji asumsi klasik. Hasil dari pengujian hipotesis di dalam penelitian ini menunjukkan bahwa Sistem Pengendalian Intern, Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan kompetensi Sumber Daya Manusia secara parsial  berpengaruh positif terhadap kualitas informasi Laporan Keuangan Pemerintah Daerah Kota Balikpapan.