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All Journal Jurnal Rekayasa Sistem Industri Jurnal Riset Keuangan dan Akuntansi (JRKA) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Edunomika (JIE) International Journal Of Science, Technology & Management (IJSTM) Komitmen : Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Fleksibel: Jurnal Pengabdian Kepada Masyarakat Journal Economic Excellence Ibnu Sina International Transactions on Artificial Intelligence (ITALIC) Jurnal Pemberdayaan Masyarakat (JUPEMAS)
Rizki Indrawan
Departement Of Accounting, Universitas Kuningan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Social Sciences Transportation Other

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Journal : International Journal Of Science, Technology

 1 
Effect of Tax Audit and Tax Collection on Tax Revenue Rizki Indrawan
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.393

Abstract

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.
Capital Expenditure Allocation Analysis Of Local Governments Purwanto; Rizki Indrawan; Heryanti, Ajeng Nuraeni
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.479

Abstract

Because of the resources limitation so resource allocation is a fundamental issue for public sector budgeting especially revenue and expenditure calculation. Regional budget distribution shows local government policies on development funding whereas capital expenditure is concerned with a component of direct expenditure of government budgets that deliver output in the form of fixed asset. This study purposes to determine factors that impress capital expenditure allocation of local governments, are Economic Growth and Regional Revenue (PAD). The population of this study is 35 local governments in the Province of Central Java, Indonesia. By employing multiple regression analysis, t and F test on secondary data from the 2015-2020 Budget Realization Reports of local governments in the Central Java Province, the result shows that economic growth and regional income partially and simultaneously have a positive effect on capital expenditure. These findings imply that local governments should look more carefully at managing their finances, have a strong desire, and provide capital for capital expenditures that have implications for the long-term welfare of local communities. The limitation of this research is that this research is carried out with a quantitative approach and to find out the real conditions in decision making on local government budgeting, it is recommended for further research to use a mixed quantitative and qualitative method.
Co-Authors Aam Rachmat Mulyana amanah, nurul Amelia Setiawan Anisa Dwi Wahyuni Anissa Yuniar Larasati Anissa Yuniar Larasati Annisa Yuniar Larasati Cahyo Aji Pangestu Dea Amara Dhimas Tribuana Eka Septriarini Eni Wahyu Setyaningsih Hamfri Djajadikerta Heryanti, Ajeng Nuraeni Hilmii Rosyidatul Ummaht Iman Teguh Lukni Burhanudin Mali Amilusholihah Marisa Wijayanti Marlina Marlina Mawardiana, Doni Muhammad Fauzi Akbar Nabila, Efa Ayu Nurfatimah, Siti Nuke Oktaviani Rita Puspasari Oktaviani Rita Puspitasari Purwanto Purwanto Radite, Farhan Ali Wibowo Romli Romli, Romli Sofia Windarti Suhendar, Dadang Ummaht, Hilmii Rosyidatul Usman Sastradipraja Very, Eka Dawn Vicky Dzaky Cahaya Putra Wiwi Hartika