Articles
<![CDATA[Pengaruh Sunset Policy terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Kota Bandung ]]>
<![CDATA[Idzni Widianti Agustin]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Arry Irawan]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (369.839 KB)
<![CDATA[One of the problems in Land and Building Tax of Rural and Urban sectors (PBB-P2) is the low level of taxpayer compliance. Therefore, the Bandung Regional Revenue Management Agency makes efforts to improve taxpayers compliance, one of which is by implementing the Sunset Policy program. This study aims to determine the effect of Sunset Policy toward compliance of PBB-P2 taxpayers. The research method used is descriptive quantitative. The type of data used is self-report data and documentary data. The sample is determined based on the incidental method of 100 respondents. The data analysis used is simple linear regression. The results of this study are the Sunset Policy is in a good category, the compliance of PBB-P2 taxpayers is in the very good category, and the Sunset Policy has a positive and significant effect on the compliance of PBB-P2 taxpayers by 24,1%, while the remaining 75,9% is influenced by other variables.]]>
<![CDATA[Pengaruh Persepsi Kebermanfaatan dan Kemudahan Bagi Pengusaha Kena Pajak Terhadap Minat Menggunakan e-Faktur di Empat KPP Pratama Bandung Raya ]]>
<![CDATA[Fitri Puspitasari]]>;
<![CDATA[Riauli Susilawaty Hutapea]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (191.9 KB)
<![CDATA[E-Facture is implemented to overcome the problem of the tax revenue system because fictitious invoices such as criminal cases against the application of tax have become a very controversial discussion in Indonesia, the discovery of evidence of tax levies that are very detrimental to the state and the business world. The system of e-Facture raises various polemics, especially obstacles in its application. This study aims to determine the effect of perceived usefulness and perceived ease of use for taxable entrepreneur. This study uses a descriptive method with a quantitative approach. The population is a Taxable Entrepreneur Entity with a total sample of 60 respondents. The data analysis technique used multiple linear regression analysis with the IBM SPSS Version 25 program. The results showed that perceived usefulness and perceived ease of use had a positive and significant effect on behaviour intention to use e-Facture.]]>
<![CDATA[Analisis Implementasi Relaksasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kota Bandung pada Masa Pandem COVID-19 ]]>
<![CDATA[Andina Tri Dewanti]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Riauli Susilawaty Hutapea]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (538.32 KB)
|
DOI: 10.35313/iarj.v1i3.3208
<![CDATA[During the Covid-19 pandemic, policies are needed that can mediate the issue of government financial needs in providing services to the community, but at the same time do not burden the community. This study aims to find out how the implementation of the policy for the relaxation of the Land and Building Tax in Rural and Urban in Bandung (PBB-P2) during the Covid-19 pandemic. This research was conducted at the Regional Revenue Agency of Bandung City. The research method is descriptive qualitative with data collection is carried out by interview and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate the implementation of the relaxation of PBB-P2 in Bandung City has been carried out well, however, it is necessary to improve the communication aspect, and human resources aspect. The function of this policy has helped the need for government revenues while helping to ease the burden on taxpayers, but still should be carefully designed so that tax collection remains efficient.]]>
<![CDATA[Pengaruh Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) dan Pajak Reklame terhadap Penerimaan Pajak Daerah di Kota Bandung ]]>
<![CDATA[Ulfa Aghniya]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.155 KB)
|
DOI: 10.35313/iarj.v2i2.3307
<![CDATA[Regional autonomy requires the Bandung City government is required to be independent by utilizing sources of income, one of wich comes from local taxes, especially from PBB-P2 and advertisement taxes. The purpose of this research is to determine partially or simultaneously the effect of the contribution of PBB-P2 and advertisement tax on local tax revenues in Bandung City in 2016-2020. The type of this research is quantitive research. The data source used is secondary data. This research uses multiple linier regression analysis method. From this study, it was found that partially PBB-P2 tax had a positive and significant effect on local taxes in Bandung City. Then partially the advertisement tax has a positive but not significant effect on local taxes in Bandung City. Furthermore, PBB-P2 and advertisement tas simultaneously have a positive and significant effect on local taxes in Bandung City.]]>
<![CDATA[ANALISIS PERUBAHAN TARIF PPH FINAL TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN ]]>
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Rahma Nazila Muhammad]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (631.951 KB)
|
DOI: 10.25105/jipak.v16i1.8034
<![CDATA[The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.]]>
<![CDATA[DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI ]]>
<![CDATA[Yelza Diasca]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/ekspansi.v14i2.3878
<![CDATA[This study aims to test empirically and determine the effect of financial distress, firm size, profitability, firm growth, proportion of independent commissioners, and leverage on accounting conservatism partially and simultaneously. The population of this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The selected research sample is 30 companies with sample selection based on purposive sampling technique according to certain predetermined criteria. This study uses multiple regression analysis to determine the magnitude of the influence of the independent variable on the dependent variable. Statistical analysis tool is software IBM SPSS version 25 for windows. The results showed that financial distress and company growth had a positive and significant effect on accounting conservatism, while firm size, profitability, proportion of Independent Commissioners, and leverage had no positive and significant effect on accounting conservatism.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Tingkat Religiusitas terhadap Kualitas Laporan Keuangan dengan SPIP sebagai Variabel Intervening ]]>
<![CDATA[M. Fahrur Rozi]]>;
<![CDATA[Sugih Sutrisno Putra]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/iarj.v3i1.4135
<![CDATA[This study aims to determine the effect of human resource competence, the use of information technology, and the level of religiosity on the quality of financial reports with the government's internal control system (SPIP) as an intervening variable in the Local Government Agencies of Bandung City. The research method that used in this research is quantitative method. The population in this study is the Local Government Agencies of Bandung City with a sample of 26 Departments and Agencies under the Bandung City government. The data analysis method that used in this research is path analysis with the help of the SPSS application. The results showed that the competence of human resources and the level of religiosity had a positive and significant effect on the quality of financial reports either partially or simultaneously, as well as directly or indirectly through government internal control systems (SPIP).]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Grosir Hasanah ]]>
<![CDATA[Rizki Fatah Maulana]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/ialj.v2i04.3312
<![CDATA[Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.]]>
<![CDATA[Persepsi Pemahaman Pengelolaan Modal Kerja dan Pengaruhnya terhadap Profitabilitas ]]>
<![CDATA[Moch. Edman Syarief]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Hasbi Assidiki]]>;
<![CDATA[Ira Novianty]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Fifi Afiyanti]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Sudjana Sudjana]]>
<![CDATA[ Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 1 (2021): Prosiding Seminar Nasional Pengabdian Masyarakat Ma Chung 2021 ]]>
Publisher : <![CDATA[Ma Chung Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33479/senampengmas.2021.1.1.349-358
<![CDATA[Pengelolaan modal kerja merupakan salah satu hal terpenting dalam siklus bisnis usaha mikro, kecil dan menengah. Paper ini bertujuan untuk mengetahui persepsi pemahaman pengelolaan modal kerja dan hubungannya terhadap. Data dikumpulkan melalui kuesioner yang dibagikan melalui Google Form dengan responden para pelaku usaha mikro, kecil dan menengah seputar Bandung Raya. Pengolahan data menggunakan pendekatan partial least square dengan memakai WarpPLS. Hasil penelitian menunjukkan bahwa persepsi pengelolaan kas, dan persepsi pengelolaan Hutang Piutang berpengaruh positif signifikan terhadap profitabilitas. Sementara persepsi pengelolaan persediaan dan persepsi pengelolaan modal kerja secara keseluruhan berpengaruh negatif dan signifikan terhadap profitabilitas usaha. Hal ini menyatakan bahwa pengelolaan modal kerja memang memiliki akibat terhadap profitabilitas usaha. Untuk itu diperlukan sebuah upaya untuk bisa meningkatkan pemahaman pengelolaan modal kerja para pelaku usaha mikro, kecil dan menengah.]]>
<![CDATA[Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah di Pemerintah Kota Tasikmalaya ]]>
<![CDATA[Rima Novianti]]>;
<![CDATA[Yeti Apriliawati]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/iarj.v2i2.3509
<![CDATA[Tasikmalaya City Government is one of several regions in Indonesia that has implemented regional autonomy. However, in practice, the regional autonomy of the Tasikmalaya City Government has not been implemented optimally. This is reflected in the still low contribution of the regional revenue, which is influenced by issues in the local taxes and regional levies sector. The objective of this research was to find out the influence of local taxes and regional levies on regional financial independence in the Tasikmalaya City Government. This research used quantitative methods based on secondary data obtained from the Tasikmalaya City Government Budget Realization Report for the 2016-2020 period. The results indicate that the regional financial independence in the Tasikmalaya City Government was significantly influenced by local taxes and regional levies, both partially and simultaneously.]]>
