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Satriawaty Migang
Fakultas Ekonomi Universitas Balikpapan
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN HASIL PEMERIKSAAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Satriawaty Migang; Ummi Latifatuz Zahro
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.807 KB) | DOI: 10.31941/jebi.v22i2.950

Abstract

This study aims to determine the effect of the local government characteristics and audit opinion on the financial performance of local governments in all urban districts in East Kalimantan. The samples used were as many as 10 districts / cities using purposive sampling method. Data were collected by using the method of documentation. Analysis of the data used in this research is multiple regression analysis with signification at 5%. The results showed partially (t test) that the variable Regional Wealth Levels, and BPK Audit Findings had an effect on financial performance, while Regional Expenditures and Dependency Levels on the Center had no effect on the financial performance of the Regional Government. While simultaneously (F test) that the variable level of regional wealth, regional expenditure, level of dependence with the center and BPK audit findings have a significant effect on Local Government Financial Performance. Keywords: financial performance, regional level, regional expenditure, level of freedom at the center, and opinion audit
PENGARUH PERTUMBUHAN SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BALIKPAPAN Satriawaty Migang; Wani Wahyuni
Jurnal Ekonomi Dan Bisnis Vol 23, No 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v23i01.1095

Abstract

This study aims to examine the effect of the Growth of Self Assessment System, Tax audit  and Tax billing to Value Added Tax Revenue (VAT) on a partial and simultaneously. The research uses quantitative methods. Research data are 36 companies in 2014-2016. The analysis is multiple linear regression and the classical assumption test with the help of SPSS version 23 application. Partial research results show that the Growth of Self Assessment System has an effect on Value Added Tax Revenue. While the tax audit and tax billinghave no significant effect on the Value Added Tax (VAT). But simultaneously or together Growth Self Assessment System, Tax audit and Tax Billing have an influence on Value Added Tax (VAT) Revenue.Keywords: Growth of Self Assessment System, Tax Audit, Tax billing, and Value Added Tax (VAT). 
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pengasilan (Pph) Pasal 25/29 Badan Pada Kpp Pratama Balikpapan Satriawaty Migang; Ruky Dwi Dirmayani
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.352 KB) | DOI: 10.31941/jebi.v20i2.741

Abstract

The influence of tax obligation obedience, tax investigation, and tax billing to income tax enrollment clause 25/29 board of KPP Pratama Balikpapan. This examination intended to examine the influence of tax obligation obedience, tax investigation and tax billing to income tax enrollment clause 25/29 board partially and simultaneously. This research contain of one dependent variabel which is income tax enrollment clause 25/29 board and three independent variabel which is influence of tax obligation, tax investigation and tax billing. The sample of this research is the entire research population that is board of tax oligation registered in KPP Pratama Balikpapan in 2013 until 2016. Data analysis technique is double analysis regretion linear method. The result of this research shows that influence of tax examination and tax billing to income tax enrollment clause 25/29 board. While, tax obligation obedience did not influence income tax enrollment clause 25/29 board. However, tax obligation obedience, tax examination, and tax billing have influences to income tax enrollment clause 25/29 board simultaneously.
Co-Authors Ruky Dwi Dirmayani Ummi Latifatuz Zahro Wani Wahyuni