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All Journal Tourism: Jurnal Travel, Hospitality, Culture, Destination, and MICE Jurnal Akuntansi, Keuangan dan Audit (JAKA) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Sri Endar Utami
Politeknik Negeri Kupang
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS KONTRIBUSI PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH SEBELUM DAN DI MASA PANDEMI COVID 19 SERTA DI ERA NEW NORMAL (STUDI KASUS PEMERINTAH KOTA KUPANG) Sri Endar Utami
TOURISM: Jurnal Travel, Hospitality, Culture, Destination, and MICE Vol 5 No 1 (2022): Tourism: Jurnal Travel, Hospitality, Culture, Destination, and MICE
Publisher : Jurusan Pariwisata Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/tourism.v5i1.881

Abstract

Pandemi Covid 19 menyebabkan penurunan penerimaan pajak baik pusat maupun daerah. Salah satu sumber penerimaan pajak yang menopang pendapatan asli daerah yaitu pajak restoran. Pada saat kondisi pandemi pajak restoran cenderung turun karena dipengaruhi daya beli masyarakat dan kunjungan wisatawan yang juga menurun. Maka dari itu penelitian ini akan menganalisis besarnya kontribusi pajak daerah khususnya pajak restoran dan laju pertumbuhan pada pendapatan asli daerah Kota Kupang sebelum dan di masa pandemi Covid 19 serta di era new normal. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Metode pengambilan data yaitu dokumentasi. Data akan dianalisis menggunakan rumus analisis kontribusi dan laju pertumbuhan. Hasil penelitian menyatakan bahwa tingkat kontribusi pajak restoran pada PAD Kota Kupang tahun 2017-2021 cukup fluktuatif, rata-rata sebesar 9% dengan kriteria kinerja keuangan sangat kurang. Laju pertumbuhan penerimaan pajak restoran mengalami penurunan yang sangat signifikan. Laju pertumbuhan berangsur naik pada masa new normal tahun 2021 walaupun masih dalam kondisi negatif.
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG KANWIL NTT Tiffany N. P. Gah; Yunce Foes; Agusta Amanda Wulandari; Sri Endar Utami
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Information on the financial performance of Perum BULOG NTT Regional Office in the value of a company's financial level can be done by analyzing the company's financial statements. Knowing the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of the Perum BULOG Regional Office of NTT by looking at the last two years before Covid 19 and two years of the occurrence of Covid 19.The analytical method used is descriptive analysis with a quantitative approach using the ratio of liquidity, profitability, activity and solvency. Data obtained from Perum BULOG NTT Regional Office from 2017 to 2020.Based on the average liquidity ratio Current Ratiois 38.07% and the Cash Ratio is 126%. The average solvency ratio of own capital to total assets is 37.64 %. The average activity ratio of Inventory Trun Over (ITO) is 127.5 %, total assets are trunt over (TATO) 9.08% and Average Collection Periods (ACP) is 395%. Profitability Ratio Return On Investment (ROI) 8, 98% and Return On Equity (ROE) 24.95%. The description above can be concluded that the company's financial performance is in a healthy condition with category A
The Influence of Tax Knowledge, Tax Understanding, Tax Penalties, and Perceived Benefits on the Tax Compliance of MSME Taxpayers Alfred Tandirura Rantelobo; Sri Endar Utami
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 2 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p1111-1123

Abstract

This study examines the impact of tax knowledge, tax understanding, tax penalties, and perceived benefits on the tax compliance of MSME taxpayers. The research was conducted among MSMEs in Kupang City, involving 95 respondents who were selected through purposive samplingThe data were analyzed using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The application used to address these issues was the Statistical Package for the Social Sciences (SPSS) version 25. The results showed that all independent variables had a significant positive influence on auditor performance. Task complexity moderated the effect of experience on auditor performance but did not moderate the effect of other variables. The study results reveal a positive influence of tax knowledge, tax understanding, tax penalties, and perceived benefits on the tax compliance of MSMEs in reporting their annual tax returns at KPP Pratama Kupang, both partially and simultaneously.
Co-Authors Agusta Amanda Wulandari Alfred Tandirura Rantelobo Tiffany N. P. Gah Yunce Foes