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Jurnal Akuntansi Barelang
081263285030
Economics, Econometrics & Finance

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ANALISIS PENERIMAAN PAJAK DAN REALISASI PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATAM 2011-2015 Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The aim of research is to know and analysis the influence of local taxes and local retribution fund to local revenue in batam city. Sample is used are the region’s in come official period 2011-2015.The sampling technique in this study using saturated sampling technique.Methods data analysis in this research is quantitative methods the result of research to shows that local taxes is significant effect to local revenue is caused significant value for 0,000 < 0,05, local retribution is significant effect to local revenue with significant value 0,000 < 0,05, while the local taxes and local retribution fund together are significant effect to local revenue with significant effect 0,000 < 0,05. R square value to shows the variable of local taxes and local retribution fund can to explain variable variance of local revenue for 99,6% while the remaining is 0,4% is effected by the other variable is not researched.
PENGARUH RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study was conducted to fulfill the duty of a lecturer in the Tri Dharma College. This research was conducted to see the effect variabel return on equity and debt to equity ratio of the value of the company stock price as a moderating variable. The value of the company is one of the indicators to be able to see whether or not the company's financial condition. With the high value of the company, this means the company's financial performance has been good so being targeted by potential investors to infuse funds into the company in the form of shares. The share price can also be used as an indicator to see healthy whether the financial condition of the company, the stock price is high indicates the company is able to obtain high profits that the company shares were being targeted by investors or prospective investors, with the number of investors or prospective investors interested in investing in companies , then the stock price will also increase. Rising stock prices also will increase the value of the company. This research was conducted at the Indonesian Stock Exchange, which is the object of this research is the company's Property and Real Estate listed on the Indonesia Stock Exchange. Results of this research is the return on equity significantly influence the value of the company, debt to equity ratio significantly influence the value of the company, return on equity and debt to equity ratio simultaneously significant effect on the value of the company, the stock price does not affect the relationship between return on equity the value of the company, and the stock price does not affect the relationship between the debt to equity ratio of the value of the company. The coefficient of determination of 55.8%. This means, the variable return on equity and debt to equity ratio was able to explain the value of the company amounted to 55.8%, while the remaining 44.2% is explained by other factors not described in this study
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA USAHA KECIL MENENGAH (UKM) YANG TERDAFTAR DI KPP PRATAMA BATAM Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is conducted to obtain empirical evidence and analyze the awareness of taxpayers and tax penalties on tax compliance with taxpayer service as an intervening variable in the Small and Medium Enterprises (SMEs) in Batam. The study population is taxpayer SMEs (Small and Medium Enterprises) in Batam, amounting to 253 258 taxpayers SMEs (Small and Medium Enterprises) in Batam, with a sample of 99 taxpayers SMEs (Small and Medium Enterprises). Hypothesis testing using SPSS for data processing ie Path Analysis. The results showed, as the crow flies was no significant effect on the consciousness of taxpayers taxpayer services. The coefficient value of 0.411 indicates that when the awareness of taxpayers increased by 100%, it will be followed on improving taxpayer services by 41.1%. Directly no significant effect of tax sanctions against the taxpayer services. The coefficient value of 0.238 indicates that if the tax penalty is increased by 100%, it will be followed on improving taxpayer services by 23.8%. Directly no significant effect service of taxpayers on tax compliance. The coefficient value of 0.218 shows that if the taxpayer is increased by 100%, it will be followed on improving taxpayer compliance at 21.8%. Directly there is significant influence awareness of taxpayers on tax compliance. The coefficient value of 0.237 indicates that if the taxpayer is increased by 100% then it will be followed on improving taxpayer compliance pajaksebesar 23.7%. Directly no significant effect of tax penalties on tax compliance. The coefficient value of 0.206 indicates that if the tax penalty is increased by 100% then it will be followed on improving tax compliance of 20.6%. Indirectly there is no significant effect of awareness of taxpayers on tax compliance through taxpayer services. The coefficient value of 0.090 indicates that when the awareness of taxpayers increased by 100% then it will be followed on improving tax compliance by 9.0%. Indirectly there is no significant effect of tax penalties on tax compliance through taxpayer services.
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