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Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Trisnasari, Regina; Sunaningsih, Suci Nasehati
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.561 KB) | DOI: 10.32662/gaj.v5i1.1744

Abstract

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.
The compliance factors of motor vehicle tax payments in Central Java Province Sunaningsih, Suci Nasehati; Khotijah, Siti Afidatul; Priyono, Nuwun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.229

Abstract

The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.