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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya) Yulia Setyarini; Susan Susan
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.379 KB) | DOI: 10.52166/j-macc.v3i1.1858

Abstract

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.
Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yulia Setyarini; Nadia Novitasari Setiono
Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v2i2.166

Abstract

Obtaining profit is one of the parameters or ways to assess the company’s performance. The company’s profit is expected to increase from year to year so that the company can continue to operate and expand. The profit growth is influenced by several factors, both internal and external factors. Therefore, the purpose of this study is to determine the effect of total assets turnover, sales rate, debt to equity ratio, firm size and company age on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The object of this research is a manufacturing company in the consumer goods industry sector for the 2015-2019 period. The total population in this study were 53 companies, with the process of determining the sample using purposive sampling method, the companies that became the samples were 24 companies. The data analysis technique used in this study is panel data analysis with the Eviews 10 program. The results of this study indicate that Total Asset Turnover company size partially have a negative effect on profit growth, the sales level partially has a positive effect on profit growth. Meanwhile, the Debt to equity ratio and company age partially have no effect on profit growth.
Analisis Kontribusi dan Efektivitas Pendapatan Asli Daerah Kabupaten Manggarai Tahun 2017-2019 Redemptus Ntangis Holymayor; Yulia Setyarini
Bulletin of Management and Business Vol. 3 No. 1: Maret 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i1.198

Abstract

The Republic of Indonesia is the largest archipelagic country in the world, which consists of various provinces, cities and regencie. Based on Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government, the administration of regional government is carried out by granting the broadest authority. -the breadth, accompanied by the granting of rights and obligations to implement regional autonomy in the unit of the state administration system. Each head of government can manage regional income effectively and efficiently in service and contribution to the community. The aim is to analyze the contribution and effectiveness of the Regional Original Revenue (PAD) of Manggarai Regency in 2017-2019. The results of this study show that in 2017-2019 a very good level of contribution is found in the Manggarai Regency's Original Regional Revenue, namely Other Legitimate Regional Original Income, in 2017 it is 76.02%, in 2018 it is 64.99%, and in 2019 of 69.59%. The very effective level of effectiveness is Other Legitimate Local Revenue, where in 2017 it was 102.23%, in 2018 it was 113.11%, and in 2019 it was 137.57%.