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All Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS SENMEA
Diah Nurdiwati
Universitas Nusantara PGRI Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KOTA KEDIRI Sugeng Sugeng; Diah Nurdiwati; Andy Kurniawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Awareness of the tax is the most important in the collection of taxes. The cause of a lack of willingness among others, are the principles of taxation, namely that the results of the indirect taxation enjoyed by taxpayers. This study aims to assess the Factors Affecting the willingness to pay taxes, among others, is the realization of paying tax knowledge, understanding tax laws, and a good perception of the effectiveness of the tax system. This research was conducted by distributing questionnaires to taxpayers who are having registered on KPP Pratama Kediri. Once the data is collected, the data were analyzed using the program to test whether the model used in this study is quite appropriate as a model analyzed. Then use the method of analysis with software Partial Least Square, which SmartPLS. Models in PLS consists of three models, the models inner, outer model, and weight relation (Ghozali, 2006) to examine the relationship between variables. According to the research conducted by the authors later discovered that 2 (two) variables have a significant influence on the willingness to pay taxes be seen from the t-statistic greater than 2 (two) is variable consciousness of paying taxes and variable knowledge and understanding of the taxpayer. Meanwhile, 1 (one) variable has no significant effect on the willingness to pay taxes, namely the perception that baik.Penelitian aims to provide insight to related parties are faced with the expansion and intensification of business tax. And for it requires hard work from the Tax Office to make socialization harder to taxpayers, increasing awareness of taxpayers and a good perception of the tax system. Therefore, it can help to increase the willingness of taxpayers to pay taxes.
ANALISIS PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, DAN PAJAK PENERANGAN JALAN TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR Doni Pradana; Diah Nurdiwati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Penelitian ini dilatar belakangi bahwa Kabupaten/Kota di Provinsi Jawa Timur merupakan salah satu daerah yang memiliki banyak potensi yang cukup besar dalam wisata dan potensi kekayaan daerahnya. Dengan potensi tersebut tentu saja memiliki konsekuensi penerimaan pada daerahnya. Pajak daerah merupakan bentuk pendapatan yang diterima dari potensi yang dimiliki oleh daerah tersebut untuk dapat digunakan bagi pembangunan. Permasalahan penelitian ini adalah (1) Apakah Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame dan Pajak Penerangan Jalan secara parsial mempunyai peran yang berpengaruh secara signifikan dalam meningkatkan Penerimaan Pajak Daerah? (2) Apakah Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame dan Pajak Penerangan Jalan secara simultan mempunyai peran yang berpengaruh secara signifikan dalam meningkatkan Penerimaan Pajak Daerah?. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari data laporan Realisasi APBN diperoleh dari situs Direktorat Jendral Keuangan Daerah Departemen Dalam Negeri (www.djpk.depkeu.go.id) dengan periode 2013-2016. Sedangkan untuk pengujian data menggunakan analisis regresi linier berganda dengan asumsi klasik menggunakan SPS S for windows v.23. Kesimpulan hasil penelitian ini adalah (1) Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame dan Pajak Penerangan Jalan secara parsial berpengaruh dalam Penerimaan Pajak Daerah. (2) Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame dan Pajak Penerangan Jalan secara simultan berpengaruh dalam Penerimaan Pajak Daerah.
SISTEM INFORMASI AKUNTANSI PENJUALAN, PEMBELIAN DAN PERSEDIAAN BAHAN BAKU SEBAGAI PENGENDALIAN INTERNAL PERCETAKAN DUTRA DIGITAL PRINTING KABUPATEN KEDIRI Novi Puji Lestari; Diah Nurdiwati; Andy Kurniawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The background of this study is information systems accounting, because information systems accounting are very important for companies and every company must implement information systems accounting appropriately. The purpose of this study is to analyze how Dutra Digital Printing Implements an information systems accounting for sales, purchasing and inventorying raw materials. This method of research is qualitative. Procedures for collecting data by observation, interviews and documentation of the research subject. This study found that the information systems accounting of Dutra Digital Printing Printing is still not appropriate, with overlapping employee duties and responsibilities that can lead to the accumulation of tasks and lack of detailed documents and record integrity so that it can lead to data manipulation.
PENGARUH CURRENT RATIO, DEBT RATIO, DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN SEKTOR KESEHATAN Ajeng Kurnia Rahayu; Diah Nurdiwati; Andy Kurniawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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This research was conducted as a way in the process of knowing the effect of the current ratio, debt equity ratio, and return on equity of a firm's value both in partial and simultaneous terms on health sector companies listed on the IDX. With multiple linear regression method with SPSS software version 23. This result shows that the current ratio and debt equity ratio partially have no significant effect on firm value. However, the return on equity ratio in the partial form has a significant effect on a firm's value. However, the current ratio, current ratio, debt equity ratio and return on equity have a simultaneous effect on firm value in health sector companies listed on the Indonesia Stock Exchange in 2018-2021. Previous research was conducted on pharmaceutical sector companies listed on the IDX for the period 2013-2017, while the business in this study was carried out through health sector companies listed on the IDX with different years, 2018-2021.
PENGARUH INSENTIF, SIKAP, KESADARAN, PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WPOP UMKM KABUPATEN TULUNGAGUNG Nadila Aprilia Yustika; Diah Nurdiwati; Andy Kurniawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Testing of tax incentive variables, attitudes, awareness, knowledge and tax sanctions to determine their effect on MSME WPOP compliance in Tulungagung Regency. This research uses 100 MSME actors who registered with the Cooperatives and Micro Enterprises Office of Tulungagung Regency in 2022. Causal quantitative techniques were chosen as analytical tools by collecting data using questionnaires and using statistical tools SPSS version 27 to analyze data with multiple linear analysis. The results of this study show that (1) Tax incentives have a partial effect on MSME WPOP compliance. (2) Attitude does not have a partial effect on MSME WPOP compliance. (3) Awareness does not have a partial effect on MSME WPOP compliance. (4) Knowledge has a partial effect on MSME wpop compliance. (5) Tax sanctions do not have a partial effect on MSME WPOP compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SAHAM – SAHAM PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 - 2011 Diah Nurdiwati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 1 No 1 (2016): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Dividen Payout Ratio, Aktiva Tetap, Return On Invesment dan Debt to Equity Ratio terhadap Price Earning Ratio. Variabel penelitian yang digunakan dalam penelitian ini yaitu variabel bebas yang terdiri dari Dividen Payout Ratio, Aktiva Tetap, Return On Invesment dan Debt to Equity Ratio serta variabel terikat yaitu Price Earning Ratio. Teknik analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan tingkat kepercayaan 5%. Jenis data yang digunakan adalah data sekunder yang diperoleh dari publikasi ringkasan kinerja tercatat di Indonesian Stock Exchange (IDX). Penelitian ini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun berturut-turut yaitu tahun 2009 sampai dengan 2011 yang berjumlah 132 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampel yang kemudian didapatkan 22 sampel perusahaan, untuk periode 3 tahun menjadi 66 perusahaan. Hasil penelitian ini menunjukkan bahwa Dividen Payout Ratio terbukti berpengaruh tidak signifikan. Variabel Aktiva Tetap, Return On Invesment dan Debt to Equity Ratio terbukti berpengaruh signifikan terhadap Price Earning Ratio. Ke empat variabel independen ini dapat mengukur pengaruhnya Price Earning Ratio sebesar 51,8% ini berarti 48,2% lainnya dipengaruhi oleh variabel lainnya. Berdasarkan analisis linier berganda dengan uji t disimpulkan bahwa hanya variabel Dividen Payout Ratio yang tidak berpengaruh terhadap Price Earning Ratio. Sedangkan Aktiva Tetap, Return On Invesment dan Debt to Equity Ratio berpengaruh terhadap Price Earning Ratio.
Co-Authors Ajeng Kurnia Rahayu Andy Kurniawan Doni Pradana Nadila Aprilia Yustika Novi Puji Lestari Sugeng Sugeng